What the Nil T2 Fee Covers
The fee covers the corporate return. Six answers name which other filings sit outside it and what each one is.
Written and reviewed by Sharad Gondaliya, CPA (Ontario), CPA Ontario Membership 61040184.
Last reviewed: November 4, 2026
Answer the six questions above.
Gondaliya CPA Professional Corporation is a registered EFILE electronic filer. Returns are prepared and transmitted in Canada. Credentials are never shared and never used offshore.
One Price, One Return, One Tax Year
The fee buys the corporate income tax return for one corporation for one tax year: the T2 itself, the GIFI schedules the return requires, Schedule 50 and Schedule 24 where they apply, CPA review, Form T183CORP and electronic transmission by a registered EFILE electronic filer.
What it does not buy is anything filed with a registry or a province, or any account the corporation holds besides its corporate tax account. Those are separate filings on separate dates, and filing the T2 does not satisfy any of them.
Inside the Fee and Outside It
| Filing | Inside the fee | Filed with |
|---|---|---|
| The T2 corporate return for the tax year | Yes | The Canada Revenue Agency |
| GIFI Schedules 100, 125 and 141 where required | Yes | Attached to the T2 |
| Form T183CORP and the transmission | Yes | Signed by you, transmitted by us |
| The Ontario annual return | No | The Ontario Business Registry |
| A Corporations Canada annual return | No | Corporations Canada |
| Alberta AT1 and Quebec CO-17 | No | The province, which collects its own corporate tax |
| Nil GST/HST and payroll filings | No | The Canada Revenue Agency, on their own accounts |
The provincial return requirement checker takes the question of which provinces are involved at all.
A Year That Is Not Nil Is Not Covered Either
This fee is for a tax year with no activity. A holding corporation with investment income, a rental corporation and a corporation that paid or received a dividend are not nil, and those years are not covered.
Where a year turns out not to be nil we say so before anything further is charged, and the file moves to Gondaliya CPA Professional Corporation at gondaliyacpa.ca. Nothing is taken at the higher price without you agreeing to it first.
What other providers charge is a separate question from what this fee covers, and six of them publish a price: CloudTax, BluePeak, TurboTax, T2inc, TaxDeep and H&R Block. Each page states that figure beside ours on the date it was recorded, and draws no conclusion from it.
Frequently Asked Questions
Does the fee cover my annual return?
No. The Ontario annual return and the Corporations Canada annual return are registry filings, not tax returns, and filing the T2 does not satisfy either.
Does it cover Alberta AT1 or Quebec CO-17?
No. Alberta and Quebec each collect their own corporate tax, so AT1 and CO-17 are separate provincial returns and are not part of the federal T2.
What about GST/HST and payroll?
Both are separate accounts with their own filings. An open account still needs its nil filing even in a year the corporation did nothing.
Nil T2 Filing, $300.00 plus HST per tax year
Type your corporation name, pick your unfiled years, pay, and sign Form T183CORP on a secure screen. Your CRA confirmation is emailed within 3 business days.
Start Nil T2 Filing NOW